"diem paid under an accountable plan is required, the substantiated portion of the per diem is listed separately from taxable income, under 'Misc. non-taxable'. Per diem payments made to employees under a non-accountable plan or paid under an accountable plan but not substantiated are included in Box 1 of the W-2 as taxable income. ""(Please see IRS Publications for instructions for Forms W-2 and W-3.)"" ""Per diem"" is understood to include the additional expenses incurred living away from home—basically having two residences. The GSA establishes per diem rates for hotels ""based upon contractor-provided average daily rate (ADR) data of fire-safe"
"for the calendar day if the employee spends at least 8 hours away from their home or primary workplace. If the trip is outside of Germany the amount varies by country (and in some cases city). Section 5(2)(a) of the Kenya Income Tax Act imposes tax on subsistence, travelling, entertainment or other allowances received by an employee in respect of employment or services rendered. However, where the Commissioner is satisfied that the amounts so received “solely represent reimbursement” to the employee, the same shall not be chargeable to tax. “Per diem” refers to payments in respect of subsistence, travelling, entertainment"
"on changes in the US Consumer Price Index. Minor pro and collegiate athletes also receive meal money for overnight trips, usually paid as a rate set by the league or university they are affiliated with. As athlete salaries have risen, per diems have occasionally become a contentious issue when negotiating CBAs: for instance, in 2016 Major League Baseball slashed allowances from $100/day to $35/day, citing high salaries and teams now providing pre- and post-game food to players on the road as their rationale. The ""Per Diem"" Committee establishes ""per diem"" rates for overseas US areas; e.g., Alaska, Hawaii, Guam, and"
"diem"" as his guiding philosophy. Carpe diem is the second-person singular present active imperative of ""carpō"" ""pick or pluck"" used by Horace to mean ""enjoy, seize, use, make use of"". ""Diem"" is the accusative of ""dies"" ""day"". A more literal translation of would thus be ""pluck the day [as it is ripe]""—that is, enjoy the moment. Text from ""Odes"" : Perhaps the first written expression of the concept is the advice given by Siduri to Gilgamesh, telling him to forgo his mourning and embrace life although some scholars see it as simply urging Gilgamesh to abandon his mourning, ""reversing the"
"Carpe diem is the second-person singular present active imperative of ""carpō"" ""pick or pluck"" used by Horace to mean ""enjoy, seize, use, make use of"". ""Diem"" is the accusative of ""dies"" ""day"". A more literal translation of would thus be ""pluck the day [as it is ripe]""—that is, enjoy the moment. Text from ""Odes"" : Perhaps the first written expression of the concept is the advice given by Siduri to Gilgamesh, telling him to forgo his mourning and embrace life although some scholars see it as simply urging Gilgamesh to abandon his mourning, ""reversing the liminal rituals of mourning and"
"properties in the local lodging industry.""; this means that per diem varies depending on the location of the hotel—for instance, New York City has a higher rate than Gadsden, Alabama. To qualify for a ""per diem"", work-related business activity generally requires an overnight stay. The IRS code does not specify a number of miles. However, based on case precedent and IRS rulings, it is commonly accepted that an overnight stay is required and actually occurs to justify payment of per diem allowance. The purpose of the per diem payment (or the deduction of expenses when inadequate reimbursements are provided) is"
"also used in contracts to specify penalty accruals. Such wording would be found in reference to the expected closing date for a real estate contract, typically compensating a seller for a buyer's lack of expedience (citation required). In addition, truck drivers have a special way of calculating a tax deduction for per diem. All drivers who are subject to USDOT hours of service are eligible. As of October 1, 2009, the per diem rate is $59 per day, and they may deduct 80% of this amount from their taxable income (Internal Revenue Code 274(n)(3)).For 2016, the per diem rate is"
"other non-foreign locations - and also Per Diem Committee provides worldwide per diem rates (from GSA for CONUS and from State Department for foreign countries). In occupations that pay an hourly wage, ""per diem"" is calculated as an hourly rate and paid in addition to the contractor's base pay. The following example demonstrates the method for calculating hourly per diem rate assuming a 40-hour work week with consecutive weeks on site: Some contract staffing companies pay contractors an all-inclusive rate to avoid the accounting complexity of per diem tax deductions. Thus, assuming a base salary pay of US$55/hour for example,"
"Pro tempore Pro tempore (), abbreviated pro tem or p.t., is a Latin phrase which best translates to ""for the time being"" in English. This phrase is often used to describe a person who acts as a ""locum tenens"" (placeholder) in the absence of a superior, such as the President pro tempore of the United States Senate, who acts in place of the President of the United States Senate, the Vice President of the United States. Legislative bodies can have one or more ""pro tempore"" for the presiding officer. These positions ostensibly go to legislators experienced in floor debate who"
"Per capita Per capita is a Latin prepositional phrase: ""per"" (preposition, taking the accusative case, meaning ""by means of"") and ""capita"" (accusative plural of the noun ""caput"", ""head""). The phrase thus means ""by heads"" or ""for each head"", i.e., per individual/person. The term is used in a wide variety of social sciences and statistical research contexts, including government statistics, economic indicators, and built environment studies. It is commonly and usually used in the field of statistics in place of saying ""per person"" (although ""per caput"" is the Latin for ""per head""). It is also used in wills to indicate that"
"government agencies including the Defense Department mandate they be less than six months in duration. Those agencies that do not mandate a six-month limit consider longer durations to be a Permanent Change of Station (PCS). Temporary duty assignments usually come with per diem pay, covering lodging, meals, and incidental expenses. Many employees value the per diem aspect of a TDA, since that money is guaranteed, even if they spend less than their allotted daily value. However, some agencies handle the lodging per diem separately from the meals and incidentals, and employees may not make money by staying at cheaper accommodations,"
"holds that such employment is ""indefinite"", regardless of any other facts or circumstances. Any tour of duty adding up to over 500 miles counts as a per diem. One can claim up to the per diem limit without receipts. Note also that as long as you keep a record of the amount spent and the date of the expense, then you do NOT need a receipt for any expense less than $75. The US military pays its members per diem in accordance with the Joint Federal Travel Regulations. According to these regulations, the first and last days of travel are"
"$63 per day, of which still 80% may be deducted. For American railroads, per diem is a charge railroads levy when their freight cars are on other railroad's property, to assure prompt return. Due to the large number of away games and associated travel days in American sports, per diem rates are often major components in collective bargaining agreements between leagues and their players' unions. As of 2016, the NBA has the highest per-diem for players at $115 per day, followed by the NHL whose per-diem began at a base of $100/day in 2012-13 and is adjusted each year based"
"condita'. The new millennium that Rome entered was called the ""saeculum nouum"", a term that got a metaphysical connotation in Christianity, referring to the worldly age (hence 'secular'). A saeculum is not normally used for a fixed amount of time, in common usage it stands for about 90 years. It can be divided into four ""seasons"" of approximately 22 years each; these seasons represent youth, rising adulthood, midlife, and old age. The word has evolved within Romance languages (as well as and ) to mean ""century"": Saeculum A saeculum is a length of time roughly equal to the potential lifetime"
"Distributive-temporal case The distributive-temporal case specifies when and how often something is done. The word 'per' is a Latin preposition which means ""through"" or ""for each"", as in per annum, meaning 'for each year'. This case (-nta/-nte) in Hungarian can express how often something happens (e.g. ""havonta"" ""monthly"", ""naponta"" ""daily"", ""telente"" ""every winter"", ""reggelente"" ""every morning""); it can alternate with the Distributive case in words of temporal meaning. This adverb type in Finnish can express that something happens at a frequent point in time (e.g. ""on Sundays"" is ""sunnuntaisin""), or an origin (e.g. ""born in"" is ""syntyisin""). It is restricted"
"Periplum Periplum is defined in the Oxford English Dictionary as being ""[o]riginally and chiefly in the poetry of Ezra Pound,"" and as being equivalent in meaning to the English word ""periplus."" The word is derived from the Greek περι (a prefix meaning around or about) + πλοῦς (voyage). As a noun, Pound uses ""periplum"" simply to refer to a voyage or journey, as in canto 74, line 3: ""The great periplum brings in the stars to our shore."" Here the ""great periplum"" refers to the daily journey made by the Sun God, Helios. ""Periplum"" is also used in ""The Cantos"""
"feast days, they later lost their connection to agriculture and came to be regarded solely as days of penitence and prayer. It is only the Michaelmas Embertide, which falls around the autumn harvest, that retains any connection to the original purpose. The Christian observance of the seasonal Ember days had its origin as an ecclesiastical ordinance in Rome and spread from there to the rest of the Western Church. They were known as the ""jejunium vernum, aestivum, autumnale and hiemale"", so that to quote Pope Leo's words (A.D. 440 - 461) the law of abstinence might apply to every season"
"translated as ""super-essential"": """"Daily"" (""epiousios"") occurs nowhere else in the New Testament. Taken in a temporal sense, this word is a pedagogical repetition of ""this day,"" to confirm us in trust ""without reservation."" Taken in the qualitative sense, it signifies what is necessary for life, and more broadly every good thing sufficient for subsistence. Taken literally (epi-ousios: ""super-essential""), it refers directly to the Bread of Life, the Body of Christ, the ""medicine of immortality,"" without which we have no life within us. Finally in this connection, its heavenly meaning is evident: ""this day"" is the Day of the Lord, the"
"or putting more than one person in a room. Typically, an employee may request a cash advance of 60–80% of the total value of the meals and incidental expenses before the TDA per diem takes place, in order to prevent the employee from having to use his or her own money, or putting money on a personal credit card. Government travel cards are also typically available, though these sometimes carry restrictions on the types of goods or services that can be purchased with them. Some locations have furnished apartments for long-term stay. These apartments have fully equipped kitchens so TDA"
"each of the named beneficiaries should receive, by devise or bequest, equal shares of the estate. This is in contrast to a ""per stirpes"" division, in which each branch (Latin ""stirps"", plural ""stirpes"") of the inheriting family inherits an equal share of the estate. Per capita Per capita is a Latin prepositional phrase: ""per"" (preposition, taking the accusative case, meaning ""by means of"") and ""capita"" (accusative plural of the noun ""caput"", ""head""). The phrase thus means ""by heads"" or ""for each head"", i.e., per individual/person. The term is used in a wide variety of social sciences and statistical research contexts,"
"means ""I clean daily"", implying that there's no day without cleaning. If the plural has another form than ""-i-"", either ""joka"" (each) or the essive case is used. For example, ""uusi vuosi"" (New Year) is either ""joka uusi vuosi"" or ""uusina vuosina"", respectively. Distributive-temporal case The distributive-temporal case specifies when and how often something is done. The word 'per' is a Latin preposition which means ""through"" or ""for each"", as in per annum, meaning 'for each year'. This case (-nta/-nte) in Hungarian can express how often something happens (e.g. ""havonta"" ""monthly"", ""naponta"" ""daily"", ""telente"" ""every winter"", ""reggelente"" ""every morning""); it"
"The word ""imbren"" even makes it into the acts of the ""Council of Ænham"" (1009): ""jejunia quatuor tempora quae imbren vocant"", ""the fasts of the four seasons which are called ""imbren'"". It corresponds also with Pope Leo the Great's definition, ""jejunia ecclesiastica per totius anni circulum distributa"" (""fasts of the church distributed through the whole ""circuit of the year""""). Folk etymology even cites the phrase ""may ye rem""ember"" (the inevitability of death)"" as the source. The term ""Ember days"" refers to three days set apart for fasting, abstinence, and prayer during each of the four seasons of the year. The"
"the concept is described as ""the damned have holidays"". In the book, the damned take an excursion to heaven (for refreshment) where they are invited to stay. Refrigerium The Latin word refrigerium literally means ""refreshment"", and is the origin of the English noun ""refrigerator"" (""Webster, 1913""). In ancient Rome, the word referred specifically to a commemorative meal for the dead consumed in a graveyard. These meals were held on the day of burial, then again on the ninth day after the funeral, and annually thereafter. Early Christians continued the refrigerium ritual, by taking food to gravesites and catacombs in honor"
"while on business trip. The portion of per diem allowance in excess of RUB 700 for travel in Russia and RUB 2,500 for travel outside Russia is deemed employee’s taxable income. The excess is treated as part of employee’s taxable gross income and must be withheld from his/her earnings! In Germany, ""per diem"" allowance are calculated in accordance with the provisions of the German Income Tax Act The Act sets out the ""per diem"" amounts that must be paid based on the location the temporary location a worker is visiting and the duration of stay. The rates are reviewed and"
"then the contractor's all inclusive pay rate is: Per diem tax deductions are an effective tool for sheltering the client company from paying the additional costs of per diem out of pocket. Instead of transferring the per diem burden onto the government through a tax deduction, the burden is shifted back to the company, which in turn refuses to pay, which in turn means that the entire burden of per diem and maintaining a temporary second lodging away from home falls entirely on the contractor. Thus, the contractor's pay is reduced to: For example, at a base rate of US$55/hour"
"commemorated by Purim. The book's theme, rather, is the reversal of destiny through a sudden and unexpected turn of events: the Jews seem destined to be destroyed, but instead are saved. In literary criticism such a reversal is termed ""peripety"", and while on one level its use in Esther is simply a literary or aesthetic device, on another it is structural to the author's theme, suggesting that the power of God is at work behind human events. King Ahasuerus, ruler of the Persian Empire, holds a lavish 180-day banquet, initially for his court and dignitaries and afterwards a seven-day banquet"
"extra charges: a $15.00 per diem (per night) rate, frozen at that cost for the life of the contract. The contract had a $25.00 switching fee, should the licensee decide to use their time at one of the other resorts. The contract was based on the fact that the cost of the license, and the small per diem, compared with the projected increase in the cost of hotel rates over 25 years to over $100.00 per night, would save the license owner many vacation dollars over the span of the license agreement. Between 1974 and 1999, in the United States,"
"Eternal Rest Eternal Rest or Requiem aeternam is a Western Christian prayer asking God: (1) to hasten the progression of the souls of the faithful departed in Purgatory to their place in Heaven (in Roman Catholicism)<br> This Roman Catholic doctrine is found in the Catechism of the Catholic Church, paragraphs 1030-1032: The United Methodist Church teaches the ""truth of intercessory prayer for the dead"" and that ""prayer for the dead has been a widespread practice throughout Christian history [and] is a profound act of love addressed to a God of love"". The Latin text in the Roman Rite of the"
"Ember days In the liturgical calendar of the Western Christian churches, Ember days are four separate sets of three days within the same week — specifically, the Wednesday, Friday, and Saturday — roughly equidistant in the circuit of the year, that are set aside for fasting and prayer. These days set apart for special prayer and fasting were considered especially suitable for the ordination of clergy. The Ember Days are known in Latin as the quattuor anni tempora (the ""four seasons of the year""), or formerly as the ""jejunia quattuor temporum"" (""fasts of the four seasons""). The four quarterly periods"
"Washington, D.C., keeping a small amount of the salary he will receive to pay the amount he will be charged to stay with them in addition to other basic needs, but will donate the rest to his order. ""Jesuit communities charge a per diem. In Washington, D.C., it might be $50 a day. I'll pay that. And I'll keep enough for my working budget – something I'll decide with my provincial (supervisor) – and the rest will go to my province. The Jesuits paid for my education. The Jesuits pay for my health care, for my housing, for my transportation"
"Ancient Rome even if at its origins the discipline was a (""periti"") in the ""jus"" of ""mos maiorum"" (traditional law), a body of oral laws and customs verbally transmitted ""by father to son"". Praetors established a workable body of laws by judging whether or not singular cases were capable of being prosecuted either by the edicta, the annual pronunciation of prosecutable offense, or in extraordinary situations, additions made to the edicta. An iudex then would judge a remedy according to the facts of the case. Their sentences were supposed to be simple interpretations of the traditional customs, but effectively it"
"tax purposes for travel within the UK, and allows a dispensation for such payments for travel abroad. U.S. companies and organizations use the per diem rate guide published by the General Services Administration, which provides rates for a number of cities in the United States. When an employer reports an employee's earnings at the end of the year on a W-2, the inclusion of amounts for a per diem is only required if it is paid under a non-accountable plan, or is paid under an accountable plan but the amounts are not fully substantiated. If W-2 reporting of a per"
"Per stirpes Per stirpes (; ""by branch"") is a legal term from Latin. An estate of a decedent is distributed ""per stirpes"" if each ""branch"" of the family is to receive an equal share of an estate. When the heir in the first generation of a branch predeceased the decedent, the share that would have been given to the heir would be distributed among the heir's issue in equal shares. It may also be known as strict per stirpes or the old English approach, and differs from distribution ""per capita"", as members of the same generation may inherit different amounts."